This bill amends RCW 82.04.050 to exempt schools regulated under Title 28A or chapter 72.40 RCW from the retail sales tax on certain services. The new legal language specifies that "sale at retail" and "retail sale" do not include sales to these educational institutions, thereby providing them with a tax exemption that was not previously available. This change is intended to alleviate the financial burden on schools by reducing their operational costs associated with taxable services. The bill retains existing definitions and provisions related to retail sales, ensuring that the new exemption does not alter the overall framework of the sales tax law.

Additionally, the bill expands the definition of "retail sale" to include specific provisions related to digital goods, digital codes, and digital automated services, clarifying that any services provided by the seller in connection with these digital products are included in the definition. It also specifies exclusions for certain services when sales occur between affiliated groups or to the aforementioned schools. Furthermore, the bill introduces a new section stating that RCW 82.32.805 and 82.32.808 do not apply to this act, indicating a separation from previous regulations. Overall, the bill aims to modernize the tax framework surrounding digital and recreational services while providing clarity in definitions and supporting educational institutions.

Statutes affected:
Original bill: 82.04.050